IT auditing, types and dimensions

Abstract

The tangible presence of information technology, as a collection of tools to produce, process, save and exchange information, leads to creating information systems; on the other hand, nowadays that most companies use different systems of electronic data processing for accounting data process, the only way to analyze and validate reports is IT auditing. IT auditing is a systematic process of unbiased collection and evaluation of evidences as a backup for one or more claim of information systems, methods and organization operations. Evidence evaluation obtained in auditing shows that if information systems are secure, preserved data will be correct and firm's operation will be effective. On the other hand, observation of control activities and access to effective separation of duties through security control in information banks are the other benefits of using electronic programs of auditing. Since the main role of auditors is to accredit the auditing information, it is necessary for them to turn to this kind of auditing for presenting broader and up-to-date auditing services about auditing electronic data and they also should turn to this kind of auditing for collecting and testing auditing information and increase in auditing. IT auditing is a way for make sure of efficiency and effectiveness IT tools applied in providing reliable and correct financial lists and reports in organization which is in line with achieving the goals.